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Regulation 8 Amendment of the Value Added Tax (Input Tax) Order 1992I1I2

United Kingdom

(1)

The Value Added Tax (Input Tax) Order 1992 M1 is amended as follows.

(2)

In article 2—

(a)

in the definition of “motor dealer” omit “or acquiring from another member State”;

(b)

in the definition of “stock in trade”—

(i)

in paragraph (a) omit “or acquired from another member State”;

(ii)

in paragraph (b)(ii) omit “, acquisition from another member State”.

(3)

In article 4—

(a)

in paragraph (1)—

(i)

omit sub-paragraph (b), but not the final “or”;

(ii)

in the words after sub-paragraph (c) omit “or acquired from another member State”;

(b)

in paragraph (3)—

(i)

in the words before sub-paragraph (a) omit “, acquisition from another member State”;

(ii)

in sub-paragraph (a) omit “or by virtue of a corresponding provision of the law of another member State”;

(iii)

in sub-paragraph (c) omit “, or acquired from another member State by him from”;

(c)

in paragraph (4), in the words before sub-paragraph (a) omit “or an acquisition”.

(4)

In article 5, in paragraph (1) omit “or on any goods acquired by a taxable person,”.

(5)

In article 6 omit “, acquisition”.

(6)

In article 7—

(a)

in paragraph (1) omit sub-paragraph (b), but not the final “or”;

(b)

in paragraph (2), in sub-paragraph (a)(ii) omit “or acquired from another member State”;

(c)

in paragraph (2A), in sub-paragraph (a)—

(i)

omit “, acquired from another member State,”;

(ii)

omit “, acquisition”;

(d)

in paragraph (2B), in sub-paragraph (b)—

(i)

omit “or acquired from another member State”;

(ii)

omit “, acquisition”;

(e)

in paragraph (2C)—

(i)

omit “, acquired from another member State”;

(ii)

omit “acquired or”;

(f)

in paragraph (2E), in the words before sub-paragraph (a) omit “, acquisition”;

(g)

in paragraph (2F), in the words before sub-paragraph (a) omit “or acquired”.

Annotations

Marginal citations

M1

S.I. 1992/3222, amended by S.I. 1995/281, 1995/1267, 1995/1666, 1998/2767, 1999/2930, 1999/3118, 2009/217 and 2011/1071.

Commencement

I1

Reg. 8 not in force at made date, see reg. 1

I2

Reg. 8 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.